Using industrial and kitchen alcohol
Spirits or tax-exempt alcoholic beverages, i.e. industrial and kitchen alcohol, may only be bought and used in business operations by an operator that has the licence to use the products in question.
A licence to use spirits is granted to an applicant who has a justified need for the use of spirits in the manufacture or quality assurance of products in business operations. A licence to use tax-exempt alcoholic beverages is granted to an applicant who has the right to use tax-exempt alcoholic beverages referred to in section 8 of the Act on Excise Duty on Alcohol and Alcoholic Beverages (Laki alkoholi- ja alkoholijuomaverosta 1471/1994).
A licence to use industrial and kitchen alcohol is site-specific. In addition to the name and address of the site, the alcohol types, the purpose of use approved for them and the annual quota are recorded in the licence. Spirits and tax-exempt alcoholic beverages can only be used for the purposes defined in the licence.
List of tax-exempt applications:
- Products used in the manufacture of products referred to in the Act on Excise Duty on Alcohol and Alcoholic Beverages (Laki alkoholi- ja alkoholijuomaverosta 1471/1994) or in the manufacture of vinegar.
- Products used in the manufacture of other products, provided that the products do not contain any alcohol that can be consumed.
- Products used for scientific research and academic teaching purposes or in tests and analyses necessary for laboratory operations.
- Products contained in flavourings used in the manufacture of foods or beverages containing at most 1.2 percent by volume of ethyl alcohol.
- Products included in the pharmaceutical products referred to in the Medicines Act (395/1987) and products used in the manufacture of pharmaceutical products or medical devices and supplies referred to in the Medical Devices and Supplies Act (Laki terveydenhuollon laitteista ja tarvikkeista 629/2010).
- Products included in foods with an alcohol content of at most 8.5 litres of pure alcohol in 100 kilograms of chocolate or 5 litres of pure alcohol in 100 kilograms of other foods.
- Products listed as nutritional supplements in the Food Act if the volume of a retail package of the food supplement is at most 0.15 litres.
- Products used in the manufacture of soft drinks referred to in the Soft Drink Excise Duty Act (Laki virvoitusjuomaverosta 1127/2010).
- Products delivered for medical or medicinal purposes to pharmacies referred to in the Medicines Act, hospitals referred to in the Act on Specialized Medical Care or health centres referred to in the Primary Health Care Act.
- Products delivered for medical or medicinal purposes to health care service providers referred to in the Private Health Care Act (Laki yksityisestä terveydenhuollosta 152/1990).
Quality control and other use necessary in manufacture, product development and cleaning to ensure proper operation of machines and equipment are considered equivalent to manufacture as referred to above.
Pharmacies, health centres and municipal or university hospitals referred to in item 9 do not need a licence.